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Learn how commodity prices factor into impairment assessments and the calculations of possible impairments.
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In the mining industry, a decline in commodity prices is one of the numerous factors to be considered when assessing indicators of potential impairment and when performing an impairment test. To better understand how commodity prices influence impairment assessments, check out Viewpoints: Applying IFRS in the Mining Industry — Commodity Prices and Impairment.
Developed by Chartered Professional Accountants of Canada (CPA Canada) and the Prospectors and Developers Association of Canada, this document addresses topics such as:
September 23, 2019
Canada’s dynamic, must-attend CPA event of the year is heading to Montréal with the theme of innovation for sustainability.
October 28, 2019
If you’re a senior financial professional in the public sector or work for a not-for-profit that follows PSAB standards, this annual event in the nation’s capital is the place to be.
November 7, 2019
Join CPA Canada’s Financial Literacy Program in Ottawa, our nation’s capital, as we look at the trends changing the economic landscape and how they will affect how Canadians manage their money.